Greens
Synthetic organic green colouring matter, dye mixtures
HSN 3204 19 76 (Greens) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that Circular in their import declarations, effective 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies at the bill-of-entry stage with effect from 15 October 2023 and covers synthetic organic colouring matter, including green dye mixtures under CTH 3204.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier declarations are accurate and complete before filing; an incomplete or absent qualifier entry will cause the bill of entry to be queried or detained by the assessing officer, triggering demurrage and ground rent at the port.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is treating the Chapter 32 qualifier requirement as a post-clearance formality rather than a pre-filing obligation. The mandatory qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus must be populated at the time of bill-of-entry filing; omission is not rectifiable after the query is raised without a formal amendment, which delays out-of-charge and attracts detention charges.